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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Yards per unit: standard, 4.72 yards; actual,

The following data relate to direct materials costs for February:

Materials cost per yard: standard, $1.99; actual, $2.05

Yards per unit: standard, 4.72 yards; actual, 4.94 yards

Units of production: 9,100

The direct materials quantity variance is

a.$3,983.98 favorable

b.$3,983.98 unfavorable

c.$4,104.10 favorable

d.$4,104.10 unfavorable

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